Goods and Services Tax – 15/2018 – Dated:- 26-7-2018 – Government of India Ministry of Finance (Department of Revenue) Notification No. 15/2018- Integrated Tax (Rate) New Delhi, the 26th July, 2018 G.S.R.. 683 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.9/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 684 (E), dated the 28th June, 2017, namely:- In the said notification, – (i) in the Table, – (a) against serial number 4, in the entry in column (3), the words Central Government, State Government, Union
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grated Goods and Services Tax Act, 2017. Nil Provided the place of supply of the service is outside India in accordance with section 13 of Integrated Goods and Services Tax Act, 2017. 10G Chapter 99 Import of services by United Nations or a specified international organisation for official use of the United Nations or the specified international organisation. Explanation. – For the purposes of this entry, unless the context otherwise requires, specified international organisation means an international organisation declared by the Central Government in pursuance of section 3 of the United Nations (Privileges and Immunities Act) 1947 (46 of 1947), to which the provisions of the Schedule to the said Act apply. Nil Nil 10H Chapter 99 Import of services by Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein. Nil Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted ther
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exemption from the whole of the integrated tax granted to the foreign diplomatic mission or consular post in India for official purpose or for the personal use or use of their family members shall not be available from the date of withdrawal of such certificate. ; (d) after serial number 11 and the entries relating thereto, the following serial number and entries shall be inserted, namely: – (1) (2) (3) (4) (5) 11A Heading 9954 Services supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturalist for agricultural use. Nil Nil ; (e) against serial number 15, in the entry in column (3), for the words declared tariff , the words value of supply shall be substituted; (f) against serial number 20A, in the entry in column (5), for the figures 2018 , the figures 2019 shall be substituted; (g) against serial number 20B, in the e
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ing 9971 Services supplied by Central Government, State Government, Union territory to their undertakings or Public Sector Undertakings (PSUs) by way of guaranteeing the loans taken by such undertakings or PSUs from the financial institutions. Nil Nil ; (k) against serial number 37A, in the entry in column (3), after the figures 37 , the word and figures or 41 shall be inserted; (l) after serial number 49 and the entries relating thereto, the following serial number and entries shall be inserted, namely: – (1) (2) (3) (4) (5) 49A Heading 9983 or Heading 9991 Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators. Nil Nil ; (m) after serial number 58 and the entries relating thereto, the following serial number and entries shall be inserted, namely: – (1) (2) (3) (4) (5) 58A Heading 9986 Services by way of artificial insemination of livestock (other than horses). N
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rs on royalty is more than the goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and where such amount of goods and services tax paid by mining lease holders is less than the amount of goods and services tax exempted, the exemption shall be restricted to such amount as is equal to the amount of goods and services tax paid by the mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease holders on royalty. ; (o) after serial number 80 and the entries relating thereto, the following serial number and entries shall be inserted, namely: – (1) (2) (3) (4) (5) 80A Heading 9995 Services provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,- (i) activities re
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